Purpose The aim of this study is to examine continuous auditing in the digital age from the
perspective of audit firm employees. It also investigates contemporary factors affecting …

In the big data era, internal audit functions (IAFs) should innovate their techniques so as to
add value to their organizations. The use of data analytics (DA) increases IAFs' ability to …

Blockchain is seen as revolutionary or incremental change technology. Very often in the
existing literature the double-entry bookkeeping is mentioned as a business case for …

Purpose Key audit matters (KAM) and their impact on the auditor is a relatively understudied
area. The purpose of this study is to analyse whether auditors perceive that the recent …

The relevance of the audit profession (in general) and the quality of the audit (in particular)
in a rapidly changing business world, determines that practitioners, regulating authorities …

This study aims to further examine the concept of implementing continuous auditing and
monitoring (CACM) to provide broader insight and can reduce audit audit costs, enabling …

The IT impact can be noticed in all activity fields of this world, and the audit is no exception
from the evolution of this technological trend. Motivation: Given that professionals are …

Quantum computing is a rapidly growing field of computing that leverages the principles of
quantum mechanics to significantly speed up computations that are beyond the capabilities …

Blockchain is seen as revolutionary or incremental change technology. Very often in the
existing literature the double-entry bookkeeping is mentioned as a business case for …

Artificial intelligence is well integrated into the fabric of all organizational operations and
internal audit function can impact artificial intelligence in providing better services to …